事业单位是由国家机关举办的,或者由其他相关组织利用国有资产举办的一种社会服务型组织,其按照经费的来源,大致可分为全额和差额拨款及自收自支三大类别。本文欲着重以差额拨款事业单位为视角,基于其成本核算的现状分析出发,探讨出经营性差额拨款事业单位进行成本核算的必要性及改善的相关措施。 Institutions are social service organizations organized by state organs or state-owned assets held by other relevant organizations. According to the sources of funding, they can be broadly divided into three categories: full and differential funding and self-support. This article focuses on the balance of funds appropriation institutions as a perspective, based on the analysis of the status quo of cost accounting, to explore the need for operating the difference appropriation institutions to carry out cost accounting and improve the relevant measures.